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| 论文编号： | 8664 | |
| 作者编号： | 2120142573 | |
| 上传时间： | 2016/12/6 21:39:45 | |
| 中文题目： | 泸州老窖股份有限公司成长性评价 | |
| 英文题目： | The growth evaluation of Luzhou Laojiao co., ltd | |
| 指导老师： | 黄福广教授 | |
| 中文关键字： | 成长性；白酒行业；财务评价 | |
| 英文关键字： | growth; liquor industry; financial evaluation | |
| 中文摘要： | 白酒作为一种深受中国消费者喜爱的饮品，伴随着酒文化渗透到中国人生活的方方面面。同时，白酒的消费会随着宏观经济环境和国家政策的变化而变化，因此白酒行业作为一个周期性行业，会经历繁荣与衰退的起起落落。受宏观经济不振以及国家限制“三公”消费的影响，白酒企业正经历着行业的衰退与深度调整。鉴于此，既有的白酒企业通过调整经营策略，最大限度发挥自身优势，整合社会资源，抵御行业寒冬并取得业绩增长，具有重要的研究意义。在理论回顾方面，概括性的陈述了规模经济理论、企业的资源基础观和企业生命周期理论的形成和发展，以及相关理论的应用情况。在具体案例中，首先对企业现有业务的行业状况和业务发展进行了梳理和定性定量分析，对企业将来的业务发展做了行业整理和讨论。其次，对企业目前的财务状况和财务问题进行了初步的分析。在企业成长性分析的指标设置过程中，考虑了企业所面临的具体问题，以及其具备的独特市场地位和优势，有针对性地设置了行业性行指标和企业性指标。在企业成长性预测之前，分别选取了经济成长期和经济萧条期对指标进行检验。最后，运用设置好的指标对企业的成长性进行预测。公司财务学的分析方法对企业的成长性研究提供了较好的模式。通过运用定性与定量相结合的方式，能够更为合理的分析企业的成长性，有助于提高评估质量。 | |
| 英文摘要： | Liquor, as a kind of Chinese’ favorite drink, accompanied by wine culture penetrates into every aspects of Chinese life. At the same time, liquor consumption will be changing with macroeconomic environment and national policy, so the liquor industry, a cyclical industry, will experience ups and downs of prosperity and recession. Restricted by macro-economy and the three public consumptions, the liquor enterprises are experiencing recession and deeply industry adjustment. In view of this, there is an important research significance that the liquor enterprise resisting the business depression and obtaining a growth performance by adjusting strategies, the maximum play to their own advantages, and integrating of social resources. In the aspect of theory review, there is a general statement of formation and development of the theory of scale economy, enterprise resource based view and the enterprise life cycle theory, and of the application of relevant theories. In the analysis of the specific case, we card the industry status and business development of the enterprise’ existing business with the method of quantitative and qualitative way in the first. Secondly, make a preliminary analysis of the current financial condition and problems of the enterprise. Industry and business indicators are setting by considering with the specific problems faced by firms, as well as its unique market position and advantage. Before the enterprise growth forecasts, respectively selected the economic growth and economic recession for test index. Finally, using the set good index to predict growth of the enterprise. Corporate finance providing a good analysis method with the research of enterprise growth. By using the combination of qualitative and quantitative way, it will be useful to improve the quality of evaluation and provide a more reasonable analysis of enterprise growth. | |
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